Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal Indonesian Journal of Banking and Financial Technology (FINTECH)
Kristanty MN Nadapdap
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Profitability, Composition of the Independent Board of Commissioners and Managerial Ownership on Profit Management in Food and Beverage Companies on the Indonesian Stock Exchange Period 2017-2021 Farida Sagala; Lamria Sagala; Kristanty MN Nadapdap; Bryan Carlos Gianri Siagian
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i4.6586

Abstract

The purpose of this study is to identify and analyze the effect of profitability, independent board of commissioners composition and managerial ownership on earnings management. This study uses data analysis method using multiple linear regression analysis. Partial research results show that profitability has no effect and is not significant on earnings management. The composition of the independent board of commissioners also has no influence and is not significant on earnings management. Managerial ownership has no effect and is not significant on profitability.
Co-Authors Bryan Carlos Gianri Siagian Farida Sagala Lamria Sagala